Seat for a spa tank



FIG. 1 is a perspective view of a seat for a spa tank embodying my new design;

FIG. 2 is a bottom plan view thereof;

FIG. 3 is a side elevational view of the seat taken from the side opposite that seen in FIG. 1; and

FIG. 4 is a sectional view taken along line 4--4 of FIG. 1. 

An ornamental design for a seat for a spa tank, as shown. 